The Concept Of Internal Audit Accounting Essay

The Concept Of Internal Audit Accounting Essay Internal auditing, it is not a new term for the world of organization. The concept of internal audit is old like 5000 years, at that time people of civilized communities which were economically and politically stable used this approach to check effectiveness of their taxes and businesses so they can check errors and safe the state property from dishonest taxpayers. In modern world especially in the United States this approach rise after the Second World War and steadily growing. Internal audit has much similarity with financial auditing and a number of theories are derived from management consulting and public accounting. Definition: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. Internal audit is a preventive action of a company and it is done by the professionals or experts of that company. These professionals called internal auditor and they evaluate internal control system of the company. This study or audit report is submitted to management and from this report they can take steps for improvements. In requirement part of ISO 9001:2000 it is found in the monitoring and measurement section which gives idea that it is an activity that measures implementation of quality management system. Scopes and objectives of internal auditing: Objectives: The main objective of an internal audit in the company is to improve quality and reduce risk by evaluating the effectiveness of process. Other than this internal audit is done for checking financial and operating informations reliability, to safe assets from loss, resource management, established process or program me is following its objective and compliance with policies, laws and regulations, identification which area needed improvement, verification of cGMP compliance. Scopes: Internal audits main scope is assuring quality in respected area which is under the audit procedure. Design, approval and evaluation of product should comply with GMP. Ensure quality in GMP implementation, performance of staff, feedbacks. Include documents, instruction and records and covering all parts of GMP. Principles and Requirements of internal audit: As per ISO 9000 standards require maintenance of document evidence for internal audit process. Document evidence must include: who is executing the internal audit, which department is under the audit, describing whole process, supervision after internal audit plan and where the results are documented. These are the some common principles that applied at the time of internal audit implementation. Internal audit is independent and evidence based approach. All activities of internal audit should be reviewed by independent party, have a sampling and tracking line and they are open and constructive. Insure all resources are available before starting audit. Auditor: Auditor is a employee of the company with sufficient experience and background who conduct the internal audit. Though he is an employee of the firm he has to audit his colleagues and their performance and for this he has some abilities that audit results are not affected by his personal relation. For this he has to be ethical, open minded, diplomatic, observer, versatile, persistence, decisive and independent. Patience is needed in auditing and so the auditor must be cool and need to see what the actual situation in the organization. Generally people dont like to be audited and for this he makes lot of effort psychologically to get the real answer and avoid the conflict. In the audit period he has main one objective put the real status of the organization to top management. Internal Audit process: For successful audit it is required effective communication between management and auditor. To obtain effectiveness and in time audit it is necessary that auditor do not go depth in every item and take a quick overview and focus on the parts which do not comply with the company policies. Every audit is unique; the audit process is containing these four stages which are commonly found in every audit: Planning of audit ( review and preliminary phase) Performing an audit ( field work phase) Audit report ( documentation phase) Change implementation ( follow-up phase) 1. Planning of an audit (review and preliminary phase) In the stating of an audit management do a meeting to plan about auditor that who will handle the audit, objectives and scopes of an audit, which area should be cover under the audit, which criteria should be considered, gather information about important processes, prepare paper work and distribution of audit plan. 2. Performing an audit (field work phase) After planning now it is time to implement audit procedure but there is no common way that auditor perform the audit. An auditor should looking what is requirement, which way the process can be improved, gathering and analyzing information and making best conclusion on his effort. Keep in mind that internal audit is not always done for the improvement or find out defects, it also recognize individuals who are putting their outstanding efforts. The following procedure is generally followed in each audit: In starting of audit process the auditor first make a meeting with the head of area which is going to be audited, explaining him scope and objective of this effort and making him relax for the audit. Auditor will study all processes carefully and their outcome, here auditor checking that processes is operating in conformance of companys quality management system. He gathers information by asking open-ended question about process and personal competence. Auditor make notes about data he got during the various point of audit process. Auditor analyzes all the data he found and ask himself that is process running in compliance with companys policy? Or process needs improvement. Before reaching the conclusion he take all the aspects of audit in consideration, is there any failure event appeared, any area needs to be considered improvement? Are there any individuals or departments displayed uncommon behavior? In the end of his fieldwork the auditor, hold the closing meeting with head of the area in presence of plant manager. Explain him positive and negative outcome of his study and corrective actions for that. He tries to resolve any disagreement on his conclusion in this meeting. 3. Audit report (documentation phase) It is most difficult part of the process. An auditor should write brief and clear summery of his finding, which includes both positive and negative outcomes of his study. These positive outcomes may help company for improvement. The data or findings must be truthful, scope and objective oriented, and written in manner that management can easily understand that and can take corrective action from that. Audit report is a official record that should contain: scope, criteria and objective of an audit, Auditors information, time and area where auditing done, outcomes of audit (positive and negative), a closing statement. 4. Change implementation (follow-up phase) During this phase the non compliance is submitted to quality committee. The quality committee studies the report submitted by an Auditor and checking all the non compliances are in fact differ from the companys quality management system. Upon agreement that process or item is none conforming, the quality committee takes action to correct it and gives responsibility for this correction to suitable person with time limit. During correction quality committee observe the process of correction and after change is implemented and process or item working in compliance with companys policy, committee ask the same person for follow up inspection. The Auditor check in same manner as he done before and check the difference in outcome, if it is compliance with quality management system of company than he give the satisfactory report to the management. The whole process is documented that it could be useful for future study. Audit activities Evaluation of an auditor Monitoring and reviewing Identifying correction Preventive action Opportunities for improvement Implementation Scheduling Evaluating Selecting auditor Monitoring audit Planning Scope Objectives Resources Guidelines Start the Audit programme PLAN Improvement actions Act DO CHECK Fig. 1. Process flow diagram of internal auditing Internal controls: Internal control is a major part of an internal auditing and evaluation of internal controls is one of the primaries objectives of internal auditing. In auditing internal controls can be defined as process affected by organizations structure, employee and management information system, authority and work flow, designed to fulfill organizations scope and objectives. These are common objectives for internal control: effective and efficient operations, reliable financial reports, compliance with laws and policies, protecting assets of organization. Internal controls are divided in main two categories preventive controls (designated to prevent errors and irregularities from occurring) and detective controls (designed to find out errors and irregularities after they have occurred). The examples of internal control activities are separation of duties, authorization, proper documentation, control over assets, variance analysis, monitoring operations. A question arise that who take the responsibility for internal controls, its not only a job of internal auditor. Every employee of the organization is responsible for maintenance of internal controls. Internal audit assist management to evaluate and promote internal control system. Risk management: Internal audit play an important role in risk assessment and evaluation of processes which have significant risks. Risk management is process that in which way organizations sets its objectives and then evaluates and analyzes the risks which can produce impact to realize its objective. In regular basis organization applied strategic, marketing or capital planning, budgeting, and hedging to evaluate the risk. Internal audit evaluate all this activities and processes applied by the management to report and monitor potential risk identified. These are some core roles of internal audit in risk management: assuring risk management process, assuring evaluation of risks and evaluation of risk management process, key risks evaluation and reviewing them to the management, assisting management in responding of risks, developing risk management framework and coordinating all activities. Internal audit vs. External audit: External audit: In External audit organization contact person (auditor) outside of the firm who audits organizations financial statement and submit a report to the management. External auditor differs from internal auditor mainly in two ways: (1) internal auditor mainly focuses on risk management and internal control framework, (2) internal auditor do not form an opinion on organizations financial statements. Some similarities also there between internal and external auditor: Both internal and external auditor examines and evaluates many transactions. Both report if the procedures are poor and ignorance in adhering them. They both deeply involved in information system and based on discipline and work with profession standards. Both are concerned for occurrence of errors and they are tied with internal control system of organization. Both give formal report of their activities. factor Internal audit External audit objective

Laura Wingfield

Laura Wingfield is, in many ways, the pivotal character of the play.   She is the central figure upon which the thematic nuances of fragility and misconception play out.   In fact, Laura is the character about which all the characters possess some misconception.   On the whole, this misconception revolves around her perceived weakness, a notion everyone adopts and fails to question even in her moments of will.   Hence, her reputation as weak becomes more a taxing factor than any actual weakness of her own. Throughout the play, Laura comes from symbolize the fragility of the glass menagerie, and yet her character reveals itself to be less of the transparent and delicate (at least in terms of breaking), and more of the fibrous and compassionate.   She cries over her brother’s unhappiness, holds fast to her love for Jim, and walked for hours in the cold to avoid typing class in her younger years. Still, however, characters misjudge her.   Amanda, her mother, thinks she can relive her youth vicariously through Laura.   Tom and Jim maintain a notion of her as some exotic bird, or perhaps the glass unicorn she possesses. Perhaps the most striking detail illustrating misconception of her is apparent in her moniker, â€Å"blue roses†.   Infatuated with Jim in high school, she explains a prolonged absence from class as owing to pleurosis.   He mistakes the name of the disease for â€Å"blue roses†, which becomes his nickname for her. Laura has the least lines of the play, only furthering her image as a selfless and isolate character.   She stands in dramatic contrast to the selfishness of the rest of her family, who seem to play out their psychological imperatives almost entirely unconscious of their effect on other people.   The fact that Laura does not participate in the inequities of the other characters, sets her apart.   She remains the play’s most enigmatical figure.

University of Tampa Acceptance Rate, SAT/ACT Scores, GPA

The University of Tampa is a private university with an acceptance rate of 49%. Located on an attractive 100-acre campus on the waterfront in Tampa, Florida, University of Tampa is a medium-sized masters-level university. The university has a 17-to-1  student/faculty ratio  and an average class size of 21. With a core liberal arts curriculum, students can choose from over 120 areas of study. Popular majors include international business, biology/environmental science, finance, and marketing. In athletics, the University of Tampa Spartans compete in the NCAA Division II Sunshine State Conference (SSC). Considering applying to The University of Tampa? Here are the admissions statistics you should know, including average SAT/ACT scores and GPAs of admitted students. Acceptance Rate During the 2017-18 admissions cycle, University of Tampa had an acceptance rate of 49%. This means that for every 100 students who applied, 49 students were admitted, making UTs admissions process competitive. Admissions Statistics (2017-18) Number of Applicants 22,310 Percent Admitted 49% Percent Admitted Who Enrolled (Yield) 20% SAT Scores and Requirements The University of Tampa requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 73% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 550 630 Math 540 620 ERW=Evidence-Based Reading and Writing This admissions data tells us that most of University of Tampas admitted students fall within the top 35% nationally on the SAT. For the evidence-based reading and writing section, 50% of students admitted to UT scored between 550 and 630, while 25% scored below 550 and 25% scored above 630. On the math section, 50% of admitted students scored between 540 and 620, while 25% scored below 540 and 25% scored above 620. Applicants with a composite SAT score of 1250 or higher will have particularly competitive chances at University of Tampa. Requirements UT does not require the SAT writing section. Note that University of Tampa participates in the scorechoice program, which means that the admissions office will consider your highest score from each individual section across all SAT test dates. ACT Scores and Requirements University of Tampa requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 38% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile English 21 27 Math 20 26 Composite 22 27 This admissions data tells us that most of University of Tampas admitted students fall within the top 37% nationally on the ACT. The middle 50% of students admitted to UT received a composite ACT score between 22 and 27, while 25% scored above 27 and 25% scored below 22. Requirements The University of Tampa does not require the ACT writing section. Unlike many universities, UT superscores ACT results; your highest subscores from multiple ACT sittings will be considered. GPA In 2018, the average high school GPA of University of Tampas incoming freshmen class was 3.4. This information suggests that most successful applicants to UT have primarily B grades. Self-Reported GPA/SAT/ACT Graph University of Tampa Applicants Self-Reported GPA/SAT/ACT Graph. Data courtesy of Cappex. The admissions data in the graph is self-reported by applicants to University of Tampa. GPAs are unweighted. Find out how you compare to accepted students, see the real-time graph, and calculate your chances of getting in with a free Cappex account. Admissions Chances The University of Tampa, which accepts approximately half of applicants, has a selective admissions process. If your SAT/ACT scores and GPA fall within the schools average ranges, you have a strong chance of being accepted. However, University of Tampa also has a holistic admissions process involving other factors beyond your grades and test scores. A strong application essay and a glowing letter of recommendation can strengthen your application, as can participation in meaningful extracurricular activities and a rigorous course schedule including AP, IB, Honors, or dual enrollment coursework. Students with particularly compelling stories or achievements can still receive serious consideration even if their grades and test scores are outside of UTs average range. Students applying for degrees in music, performing arts, or theatre will need to audition. The athletic training, education, and nursing programs also have additional requirements. UT has a non-binding Early Action program. At most universities, applying early can improve an applicants chances of being admitted. Early Action helps demonstrate interest in the university, and it has the added benefit of receiving an admissions decision earlier than regular applicants. In the scattergram above, the blue and green dots represent accepted students. Youll see that most students who were admitted had high school averages of B or higher, combined SAT scores of about 1000 or higher (ERWM), and ACT composite scores of 20 or better. Your chances are best your grades and test scores are a little above this lower range. If You Like the University of Tampa, You May also Like these Schools Among private universities that are of interest to University of Tampa applicants, the  University of Miami  is most popular. On the public front, University of Tampa applicants often apply to the  University of South Florida,  University of Central Florida, and  University of Florida. These public institutions obviously have a much lower price tag than a private institution such as the University of Tampa, but for students who qualify for financial aid, the actual cost may not be all that different.   All admissions data has been sourced from the National Center for Education Statistics and The University of Tampa Undergraduate Admissions Office.

Technology Is A Important Component Of The Globalized World

No doubt exists that technology has become an incredibly important component of the globalized world we, as people, live in. Technology of all forms is heavily relied on for almost every aspect of people’s daily lives: transportation, entertainment, and especially communication. Communicating via technology (whether that be phone calls, email, social media platforms, etc.) has become a social norm throughout the world. According to Helen Fisher, a biological anthropologist at Rutgers University who conducted a study on Match.com users, â€Å"39% of communication on a regular day is through technology† (Somaiya). These methods of communication become more complex and advanced each day; one of the biggest technological breakthroughs that have had†¦show more content†¦Shigetaku Kurita created the original set of emojis in Japan in 1990 as a way to â€Å"incorporate feeling and tone into digital messages† (Somaiya). Working at a phone company, Kurita wanted to fix the common problems of miscommunication that were found in text messaging. In the Edo era in Japan, emoji-like concepts such as icons were used to teach prayers to those unable to read or write them—Kurita was inspired by this, pictograms (which stand as the earliest form of writing, consisting of pictures that represent words), Japanese visual imagery, and Japanese pop culture, specifically the show â€Å"Manga†, to create his emojis. Kurita’s two goals with emojis were to communicate information and to â€Å"add to our palate of communication† (Somaiya). Reflecting upon his own work, Kurita discusses how emojis have enriched communication and have become the standard in Japan—which is increasingly becoming the standard world-wide. Many studies have been conducted to understand how emojis impact communication. To see how emojis effect the brain, researchers at Tokyo Denki University in Japan compared the effects of emoticons and facial imag es via MRI scans; they found that â€Å"The more graphic the emoticon, the more our brain responds to it.† (Ayres). The temporal gyrus, which is the part of the brain that recalls â€Å"biological motions† (Ayres), becomes activated when more realistic-style emoticons are seen in technological messages. Even withShow MoreRelatedFord Mondeo881 Words   |  4 PagesCase Study: Ford Mondeo In 1992, Ford Motor Company decided to produce a world car, that is, a car that would be produced and sold internationally with little variation in the vehicle between markets. This world car was named the Ford Contour and Mercury Mystique for the North American market and the Ford Mondeo for the European Market. All of these models were built with a 90% similarity due to body design differences, local conditions and mandates. Ford decided to expand internationallyRead MoreGlobalization And Its Impact On Modern Society1242 Words   |  5 Pagesthe top layer of meaning which is prevalent among general society. There are multiple varying definitions for the globalization phenomenon. Many people argue that the process of globalization has contributed to a metaphorical â€Å"flattening† of our world, destroying absolute spatial differentiation. The hyperglobalist economists believe that we have come to live in a ‘global village’ society in which is close to the destruction of spatial differentiation and thus, the study of geography. 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One of the key components to a vegetarian diet is a vegetable named soybean, also known as the miracle bean. Soy products provide calcium, protein, iron, and many more nutrients. Since soybeans can be easily manipulatedRead MoreConcept Of Enterprise Architecture ( Ea )960 Words   |  4 Pagesarchitecture (EA), and its importance of being integrated within the modern organizations in order to improve and proper document the organizations’ process. Organizations function in an operational environment that is enough complex, governed and globalized, as well as the need to maintain high levels of competitiveness. In addition, co mpanies must manage the complexity of its information systems; they should keep active updated systems. With the appearance of new organizational forms that are emergingRead MoreGlobalization1301 Words   |  6 Pagesthis research paper due to the significant role it plays in the business world. Business professionals need to have a broad understanding of how globalization impacts the economy and creates different interactions among nations. By immersing themselves in how globalization functions, business professionals can make effective and successful investment, marketing, and management decisions. Furthermore, the advances of technology have opened many doors for businesses to expand and seek greater opportunitiesRead MoreThe Importance of Technology for Simplifying Business Functions1400 Words   |  6 PagesIn todays technology-rich world, all businesses have recognized the importance of technology for simplifying business functions. Hence, companies tend to invest large amou nts of funding into this component. However, research results have shown that some companies benefit more from implementing IT solutions than others. Because similar technological solutions were implemented for these companies, the differentiating results are assumed to be due to the human factor. One might therefore ask the questionRead MoreThe Emergence Of Big Data1324 Words   |  6 Pagesof implementing the components of a framework that will serve as a guide for the use of Big Data. One of the components of this framework is Governance. Governance involves having policies that illustrates clear guidance and procedures for decision making with regards to Big Data. This component helps organizations ensure data standards, data security without restricting access to relevant data of the right levels of organization. Data Management is also another component. This involves theRead MoreWhat Do You Understand By Globalization?1218 Words   |  5 Pagesextension of long-distance communication and the exchange of culture, technology, commodities and diseases† (Steger, 2003:24). However, since the industrial revolution globalisation has been affected by two world wars and by economic recession. Even then globalisation continued its increased growth rate by â€Å"innovations in transportation were complemented by the swift development of communication technologies† (Steger 2003:33). As new components in communication such as telegraph, later telephone, radio, newspaperRead MoreManaging the Global Supply Chain: Warehousing Essay669 Words   |  3 Pageswarehousing techniques is still prevalent in warehouses today. Picking and putting away products, followed by clipboard documentation worked well for many businesses though out the years and they have a hard time with embracing the change that technology and its efficiency would bring to their warehouse operations. Many warehouse operations are incorporating this change, â€Å"There is a move away from traditional warehousing with shelves and racks for storage to more of a flow-through operation, such

Ethnocentrism in America - 1186 Words

The United States of America was founded on July 4, 1776. Seeking a life free of the British Government, a host of immigrants founded a new nation. Because the United States was created by the migration of people from various parts of the world, it is sometimes described as a â€Å"melting pot.† Along with their personal possessions, these immigrants brought their respective cultures and traditions as they meshed together into a new society. Despite being categorized together as citizens of the same country, the independent traditions and lifestyles of humankind have created challenges throughout history. It is important for Americans to share a sense of pride, patriotism and loyalty. Equally important, however, is the need for respect regarding differences and individualism. Ethnocentrism is a barrier between understanding culture and diversity. Ethnocentrism is defined as, â€Å"having or based on the idea that your own group or culture is better or more important than others.† Society is impacted by everything from media exposure to political agendas. A good example of this can be found in America’s recent history with countries in the Middle East. Issues ranging from energy and oil to a campaign against terrorism have created strained relationships between the United States and countries such as Iraq and Afghanistan. As a result, it is nearly impossible to watch an evening news program on American television that does not contain a story related to current events in the MiddleShow MoreRelatedEssay about Ethnocentrism: Race and Violence958 Words   |  4 Pagesdefines ethnocentrism as The tendency to evaluate other groups according to the values and standards of ones own ethnic group, especially with the conviction that ones own ethnic group is superior to the other groups. 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In this essay, it targets to explain and makeRead MoreStereotyping And Ethnocentrism1565 Words   |  7 Pages Cultural Communication values and Communication Challenges in Muslims Stereotyping and ethnocentrism both have concepts that are intertwined in some type of way in society. Both concepts of stereotyping and ethnocentrism has been identified as being superior, dogmatic, bigotry, and can be harmful and hurtful to the human spirit. Although stereotyping and ethnocentrism attitudes are different in ways of harmfulness, but they are both problems in our society today, and that needs to be addressed andRead MoreRemarks Concerning The Savages Of North America, By Benjamin Franklin1176 Words   |  5 PagesFrom its title, â€Å"Remarks Concerning the Savages of North America, to its end, Benjamin Franklin’s essay uses satire to how that the Indians are anything but savage. Franklin’s satire uses humor to make readers question the way whites view and treat the Indians. He begins his essay saying, Savages we call them, because their manners differ from ours, which we think the perfection of civility; they think the same of theirs(Franklin476). H e goes on to illustrate the absurdity of thinking Euro-American

Conversation Essay Free Essays

Date Conversations We use interpersonal communication every day in our live. There are three types of communication model, linear, interactive, and transactional communication. Each type of communication model has their strength and weakness. We will write a custom essay sample on Conversation Essay or any similar topic only for you Order Now Linear communication is simple and straightforward but it does not totally describe what you wanted to say because it is a one way communication and short. Interactive communication can captures a variety of communication forms but less active and not much of collaborative in both party to interpret meanings because it neglects the active role in senders and receivers. Transactional communication gives you time to collaborates and to captures what most people thinks, mostly face to face communication, and this model enable both party to constantly exchange nonverbal and verbal messages. Interpersonal communication is an important tool to learns and to builds up your communication skill because they are essential to an interpersonal relationship. It is difficult to build a relationship with someone if interpersonal communication skill is poor. Interpersonal communication helps us recognize concepts and awareness that influences our thoughts, emotion and behaviors in a relationship. I remembered of my first date with Talia, our conversation it was not as smooth or friendly. We were partner up by our instructor, not by our free will, and this created a barrier between at first; especially that we are both old types person that came from different culture, ethnic and have different ethics. They say first impression is very important when you approach someone because interpersonal communication is irreversible, so I was very cautious or self-aware when I interacted with Talia. Mostly we started out the conversation with a question, and then each of us takes turns to response to the question. Half way through the conversation, I noticed that we used fewer questions to start out a new conversation, and we go to straight to the subjects. Our different ethnic’s background intertwined our ethics which influenced our behaviors during the conversation, but we had good eyes contact and body gestures. Knowing my partner’s background, and culture made the conversation more interesting and dynamic. We had our third conversation date was failed because we set the time up already but I was unable to pick up the phone at work. During the time Talia gave me a call suddenly the customer came to eat and I was busy at that time. Normally, at the time we set up my uncle restaurant was not busy but I do not why this time so busy. I missed the conversation appointment with Talia. I know this is my false. After I received her massage I tried to give her a call back but she did not pick up the phone either. And then I try text her message but the result I got from her was busy too. I know we all busy because we have many thing to take care. But any way we were failed on third conversation, I know that each person has to responsibility with the first thing we have to deal with. Interpersonal communication skill is essential to interpersonal relationship. It helps us understand and recognizes concepts to build a better relationship, whether it’s for business, friendship, or romantic relationship. Understand interpersonal communication helps you prevent or dealing with dysfunctional relationship, and builds better social networks around you. I believed this skill also helps build your self-esteem, openness, maintaining relationship and a well-being life. How to cite Conversation Essay, Essays

Exclusion Clause Aimed Excluding Liability â€Myassignmenthelp.Com

Question: Discuss About The Exclusion Clause Aimed Excluding Liability? Answer: Introducation A company named Rocky Pop Pty Ltd is planning to organise a rock concert where it is expected that a Metalurgica (a famous heavy metal band) would turn up as has been listed in the various promotional materials put on the internet and the newspaper. The advertisement highlights the price of each ticket as $ 150 and also mentions the manner in which the ticket can be bought. One customer Rachael books the ticket and makes the requisite payment and as promised gets the physical ticket delivered within five days. The ticket mentions exclusion clause related to no liability of the company in the event Metalurgica cannot take participation in the event. The band members of the Metalurgica band are arrested in drug case and therefore are not able to participate in the concert. As a result, the company invites Hayseeds whose genre of music is quite different from Metalurgica and hence Rachael claims refund to which the company cites the exclusion clause printed on the ticket and therefore d enies refund. The likelihood of Rachaels claim being successful needs to be determined. Relevant Rules Exclusion clause refers to a term inserted in the contract with the objective of limiting or exempting one of the contracting parties from the liability arising due to enactment of a particular situation which is foreseeable (Paterson, Robertson and Duke, 2015). The exclusion clause tends to be enforceable only if the following conditions are met by the party inserting the term. Communication of the exclusion clause to the contracting party before the contract enactment In line with the common law, the applicability of exclusion clause is dependent whether reasonable effort was undertaken by the party inserting the same to bring to notice the clause so that informed consent of the other contractual party can be gained. It is noteworthy that actual informed consent is not required as the only requirement is that exclusion clause communication was carried out in a reasonable manner before contract enactment (Latimer, 2005). A pivotal case highlighting the importance of prior communication is Thornton v Shoe Lane Parking [1971] 1 All ER 686. This case relates to the use of commercial parking space by the plaintiff where it was clearly mentioned that for the vehicle the risk would be solely borne by the owner. Despite this, Mr.Thornton decided to park his car and thereby accepting the vehicle risk. However, he got injured in the process and hence asked for damages from the company managing the parking space. The company cited the exclusion clause printed on the parking ticket which highlighted that the company owes no liability of any damage to the driver. The matter landed in court where it was brought to notice that the exclusion clause was not communicated before contract enactment as the parking ticket was issued after the car was parked. Therefore, the issuance of ticket happens after contract enactment and hence it was decided by the honourable court that the exclusion clause would not be considered as Valid (Carter, 2012). Another case where this aspect is visible is Olley v Marlborough Court [1949] 1KB 532 case. Here, the plaintiff suffered a stolen musk coat from a hotel room and the hotel cited the exclusion clause which was cited in the bedroom and not told to them at the reception when the contract was being enacted. Hence, the honourable court rendered the exclusion clause as invalid and put the damages suffered by the customer on the hotel (Lindgren, 2011). An additional requirement is that exclusion clause must be legal and hence should not be inserted with the intention to deceive or misguide the consumers. Any such exclusion clauses inserted with the intent to cheat customers are void irrespective of the prior communication or not (Harvey, 2009). Application The given case facts hint towards presence of exclusion clause by the company in order to evade any liability in the absence of Metalurgica from the grand event planned by the company. Since the exclusion clause highlighted on the physical ticket cannot be considered as explicit, hence for ensuring the enforceability of the clause, the company should have communicated the same to the potential customers before they paid for the ticket. However, the advertisements put by the company through different media fail to mention this particular clause. Also, there is no mention of any other measure that the company took to inform customers like Rachael about the existence of the clause. Thus, the exclusion clause was communicated to Rachael only after the receipt of physical ticket while the contract was enacted when the payment for the ticket was made by Rachael. Hence, the above observations clearly highlight the lack of any effort on the part of the company to communicate the exclusion clause before contract enactment. Further, a critical parameter is that after the Metalurgica band members were prisoned, the company brought in a band (Hayweeds) whose genre was quite different from Metalurgica and hence may not be liked by a sizable ticket purchasers including Rachael. Considering the above discussion, it is apparent that the exclusion clause inserted by the company would not apply and the company would have to make the refund to Rachael. Conclusion On the basis of relevant rule along with the case facts highlighted above, it would be appropriate to consider that the company failed to communicate the exclusion clause to the customer in time i.e. prior to contract enactment. Thus, it would be not considered enforceable and the order to refund the money to Rachael would be given by the Court acting on the similar cases in the past. As a future advice, it is imperative for the sellers to take all reasonable efforts to highlight the exclusion clauses to the buyers before the contract is enacted so that these can be enforced at a later stage if required. In order to protect the interests of the consumer, the Australian Consumer Law or ACL was enacted in 2001. One of the most often used provisions of ACL is s.18 which aims to safeguard the consumer interests against any wrong conduct which could mislead or deceive customers. This section prohibits any deceptive or misleading conduct on the part of any entity or person having involvement in commerce or trade. The section as part of the objective to safeguard consumer also extends to any activity when may not be directly deceptive but can has potential to act against consumer interests (Davenport and Parker, 2014). One of the ways to deceive customer is through the use of misleading advertisements in order to increase the business while jeopardising the consumer interest. A leading case in this regards is Australian Competition and Consumer Commission v TPG Internet Pty Ltd[2013] HCA 54. This case involved misleading advertisements where the conditions were written in very small letters while the headline was so prominent that any reasonable customer could potentially be misled. As a result, it was highlighted that focus of the advertisement must not be limited to only headlines but should extent to all pivotal aspects including terms and conditions (Gibson and Fraser, 2014). The advertisement in the given case which the company has highlighted on the internet and newspaper does not mention that the ticket is non-refundable and also exclusion clause which is highlighted in the physical ticket. However, in such events, this is normally present and also the failure to mention the same would not have a defining impact on the decision making of the potential customers. Further, the company was not misleading the customers by citing that Metalurgica band would be present in the event. Infact had the band members not been arrested, in all likelihood, they would have turned in for the event. Thus, there was no intention to mislead the customers and also the impact on the decision making would be limited which implies that no violation of s.18 has been done by the company. Section 64 tends to safeguard the interests of the buyers by restricting the right of the sellers to insert various terms limiting the guarantee of key pivotal rights which ought not be exempted. The advertisements on internet and newspapers can be termed as display notices and hence only those provisions which are clearly highlighted and hence accepted by the client may apply depending on the exact content (Lindgren, 2011). The non-refunding nature of the tickets was not mentioned coupled with safeguarding itself from any potential liability if Metalurgica band did not turn up. Thus, the basic guarantee of product or service coupled with refund right especially when the attributes of the service alter cannot be taken away. Thus, the conduct of the company is in violation of s.64 and also the various provisions to limit liability and not refund the money would not be considered as valid (Gibson and Fraser, 2014). References Carter, J. (2012) Contract Act in Australia. 3rd edn. Sydney: LexisNexis Publications. Davenport, S. and Parker, D. (2014) Business and Law in Australia. 2nd edn.. Sydney: LexisNexis Publications. Gibson, A. and Fraser, D. (2014) Business Law. 8th edn. Sydney: Pearson Publications. Harvey, C. (2009) Foundations of Australian law. 3rd edn. London: Tilde University Press. Latimer, P. (2005) Australian business law. 24th edn. Sydney: CCH Australia Ltd. Lindgren, K.E. (2011) Vermeesch and Lindgren's Business Law of Australia. 12th edn. Sydney: LexisNexis Publications. Paterson, J. Robertson, A. and Duke, A. (2015) Principles of Contract Law. 5th edn. Sydney: Thomson Reuter